Government; expenditure on education and student grants, loans since 1900

Table explanation


This table gives an overview of government expenditure on regular education in the Netherlands since 1900. All figures presented have been calculated according to the standardised definitions of the OECD.

Government expenditure on education consists of expenditure by central and local government on education institutions and education. The government finances schools, colleges and universities. It pays for research and development conducted by universities. Furthermore it provides student grants and loans, allowances for school costs, provisions for students with a disability and child care allowances to households as well as subsidies to companies and non-profit organisations.

Total government expenditure is broken down into expenditure on education institutions and education on the one hand and government expenditure on student grants and loans and allowances for school costs to households on the other. If applicable these subjects are broken down into pre-primary and primary education, special needs primary education, secondary education, senior secondary vocational and adult education, higher professional education and university education. Data are available from 1900. Figures for the Second World War period are based on estimations due to a lack of source material.

The table also includes the indicator government expenditure on education as a percentage of gross domestic product (GDP). This indicator is used to compare government expenditure on education internationally. The indicator is compounded on the basis of definitions of the OECD (Organisation for Economic Cooperation and Development). The indicator is also presented in the StatLine table Education; Education expenditure and CBS /OECD indicators. Figures for the First World War and Second World War period are not available for this indicator due to a lack of reliable data on GDP for these periods.

The statistic on Education spending is compiled on a cash basis. This means that the education expenditure and revenues are allocated to the year in which they are paid out or received. However, the activity or transaction associated with the payment or receipt can take place in a different year.

Statistics Netherlands published the revised National Accounts in June 2018. Among other things, GDP has been adjusted upwards as a result of the revision. The revision has not been extended to the years before 1995. In the indicator 'Total government expenditure as % of GDP', a break occurs between 1994 and 1995 as a result of the revision.

Data available from: 1900

Status of the figures:
The figures from 1995 to 2020 are final. The 2021 figures are revised provisional, the 2022 figures are provisional.

Changes on 7 December 2023:
The revised provisional figures of 2021 and the provisional figures of 2022 have been added.

When will new figures be published?
The final figures for 2021 will be published in the first quarter of 2024.
The final figures for 2022 and the provisional figures for 2023 will be published in December 2024.

Description topics

Total government expenditure
Government expenditure on education institutions and government expenditure with regard to education on households, companies and non-profit organisations.
Both central and local government spend on education institutions: lump sum financing, expenditure on contract research and operating costs.
The government subsidises education participation through allowances for school costs and student grants and loans. These compensate students or their parents entirely of in part for the costs of tuition fees for school and college, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport for pupils is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school.
Government expenditure on education
Government expenditure on education institutions and government expenditure with regard to education on households, companies and non-profit organisations.
Both central and local government spend on education institutions: lump sum financing, expenditure on contract research and operating costs.
Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport for pupils is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school.
Government’s allowances for school costs and student grants and loans are not included here.
Total government exp. on education
Total government expenditure on education.
Government expenditure on education institutions and government expenditure with regard to education on households, companies and non-profit organisations.
Both central and local government spend on education institutions: lump sum financing, expenditure on contract research and operating costs.
Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport for pupils is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school.
Government’s allowances for school costs and student grants and loans are not included here.
Total government expenditure as % of GDP
Total government expenditure on education as a percentage of GDP. This indicator is set by OECD for international comparison of government expenditure on education. In this indicator only expenditure is included. In accordance with the definitions of the OECD, student loans are included in the total expenditure on education, even though they might not be considered as real expenditure because they are repaid in due course. Government’s revenues in regard to education are excluded.